• Bank

Anticipatory Bail granted to accused of using forged Income Tax Return for bank loan

3 years ago

Anticipatory bail granted to accused of using forged Income Tax Return (ITR) for taking bank loan ABCAUS Case Law Citation…

  • GST

Clarification on GST rates & classification based on GST Council 48th Meeting

3 years ago

  Clarification on GST rates & classification based on GST Council 48th Meeting   CBIC has issued Circular No. 189/01/2023-GST…

  • GST

Clarifications regarding applicability of GST on certain services. CBIC Circular

3 years ago

GST on accommodation services supplied by Air Force Mess to its personnel & incentive paid by MeitY to acquiring banks…

  • ICAI

Social Audit Standard (SAS) 100 Eradicating hunger, poverty, malnutrition & inequality

3 years ago

ICAI issues Social Audit Standard (SAS) 100 - Eradicating hunger, poverty, malnutrition and inequality This Social Audit Standard issued by…

  • Income Tax

Deemed dividend can’t be taxed in the hands of Partnership firm not having shares in company

3 years ago

Deemed dividend to be taxed in the hands of individual shareholder and not in the hands of Partnership Firm in…

  • Income Tax

Interest paid to deceased partner can’t be disallowed if book entry passed on year end.

3 years ago

Interest paid to legal heirs of deceased partner cannot be disallowed merely on ground of passing book entry on year…

  • Income Tax

Interests on capital account allowed on daily basis not on opening/ closing balance – ITAT

3 years ago

Interests on capital account has to be calculated on daily product basis not on opening or closing balance of financial…

  • Income Tax

40% deduction for cash deposit in undisclosed bank account was very liberal says ITAT

3 years ago

40 percent deduction for cash deposit in undisclosed bank account was very liberal as no details/evidences of expenses submitted by…

  • Income Tax

Entrance fee received by Club capital receipt not revenue. SC dismissed SLP of Department

3 years ago

Entrance fee received by Club capital receipt not revenue. Supreme Court dismissed SLP of the Income Tax Department ABCAUS Case…

  • Income Tax

Addition for cash deposit upheld for absence of cash flow statement/cash book

3 years ago

Addition for cash deposit upheld for absence of cash flow statement/cash book  ABCAUS Case Law CitationABCAUS 3633 (2023) (01) ITAT…